GASB 45 Liabilities for retiree medical benefits from large community-rated plans like CalPERS to increase 3/31/2015 per new actuarial standards.
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New accounting standards requiring recognition of unfunded OPEB liabilities will be released as Exposure Drafts in June 2014.
A session on "Pension and Health Care - Building a New Bridge to Retirement" will be presented by John Bartel, Mary Beth Redding and Deanna Van Valer on Thursday May 1st at the Western Region IPMA-HR conference in San Francisco.
CalPERS Announces PEMHCA Minimum Contribution for 2015.
Details on the new pension accounting standards, GASB Statements 67 and 68, have been published by the GASB.
The GASB has written a very helpful article for understanding Deferred Inflows and Outflows of resources.
Difference between pension amounts for Books (accounting), Bonds, and Budgets (cash contributions) plus a Guide to Pension Funding for Elected Officials from the Pension Funding Task Force.
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